Principles of International Taxation

5. Revised Auflage 2016
ISBN: 978-1-78043-785-9
Verlag: Bloomsbury Publishing PLC

Buch, Englisch, 912 Seiten, Format (B × H): 158 mm x 237 mm, Gewicht: 1224 g

Principles of International Taxation, Fifth Edition is a highly accessible text which provides a clear introduction to international taxation as well as more in-depth material on many essential areas of the subject. Whilst using some examples from the UK tax system, the book presents its material in a global context, explaining the variety of approaches used around the world to deal with the key issues that arise in international tax.

Principles of International Taxation deals with the legal issues and planning points central to international taxation, using simple examples and diagrams throughout to aid the reader's understanding. Lists of further reading are given at the end of each chapter, making the book suitable for academic as well as professional use.

This is an essential title for lawyers and accountants practising in the area of international tax, candidates studying for Paper 1 of the Advanced Diploma in International Tax and for both postgraduate and undergraduate university students.

Previous print edition ISBN: 9781780434537

Autoren/Hrsg.

Miller, Angharad

Oats, Lynne

Fachgebiete

• Rechtswissenschaften Steuerrecht Internationales und Europäisches Steuer-, Bilanz- und Rechnungslegungsrecht
• Rechtswissenschaften Ausländisches Recht Common Law (UK, USA, Australien u.a.)

Inhaltsverzeichnis

Part I Introduction to Tax
Chapter 1 Introduction to Taxation
Part II Introduction to International Tax
Chapter 2 Introduction to International Taxation
Chapter 3 The Right to Tax Individuals
Chapter 4 The Right to Tax Companies
Chapter 5 The Double Tax Problem
Chapter 6 Double Tax Relief in Practice
Chapter 7 Double Tax Treaties
Chapter 8 Individuals Working Abroad
Part III International Tax Planning
Chapter 9 Permanent Establishments
Chapter 10 Taxation of Cross-border Services
Chapter 11 Trading in Multiple Countries: Structuring and Financing
Chapter 12 Transfer Pricing
Chapter 13 Improper Use of Tax Treaties
Part IV International Tax Avoidance
Chapter 14 Introduction to Tax Havens
Chapter 15 Anti-Haven Legislation
Chapter 16 Anti-Tax Haven Policy - Tackling Tax Evasion by Individuals
Chapter 17 Tax Planning Strategies of Multinational Groups
Chapter 18 European Corporation Tax Issues
Chapter 19 VAT, Customs, and Excise Duties
Chapter 20 Tax and Development
Appendix Articles of the OECD Model Tax Convention on Income and Capital

Über Autor(innen)

Miller, Angharad
Angharad Miller is a leading international tax academic.

Oats, Lynne
Lynne Oats is the Professor of Taxation and Accounting at Exeter University, Deputy Director of the Tax Administration Research Centre and Vice Chair of the UK Tax Research Network. She is also the Assistant Editor of British Tax Review.

Angharad Miller is Senior Lecturer in Taxation at Bournemouth Business School and was formerly a Senior Tax Manager at Coopers and Lybrand.

Lynne Oats is a Professor of Taxation and Accounting and Head of Accounting at University of Exeter Business School; Deputy Director, ESRC/HMRC/HMT Tax Administration Research Centre.